Electronic Filing Mandate Letters to Corporations and Partnerships
All corporations (Forms 4, 5, 5S, 1CNS) and partnerships (Forms 3, 1CNP) are required to file tax returns and make payments electronically for the 2012 tax year and beyond (returns normally due March 15, 2013 for corporations or April 15, 2013 for partnerships).
The Wisconsin Administrative Code provides that DOR may require any corporation franchise or income tax or partnership tax return be filed electronically. Electronic funds transfer may be required for:
- corporate income and franchise estimated tax payments and tax due with the return when the net tax less refundable credits on the prior year's return was $1,000 or more; and
- any amount due for pass-through entities required to make withholding payments.
The department's web site provides information about e-filing, plus a list of software vendors who support corporation and partnership e-file and e-pay. Also, to e-pay, businesses can use the department's My Tax Account. If the requirement to e-file or e-pay causes an undue hardship, an Electronic Filing or Electronic Payment Waiver Request may be submitted.
Last updated October 8, 2012